CINCINNATI — Peyton Manning’s two interceptions had put the Broncos behind. The four-time MVP was going to need yet another fourth-quarter comeback to pull it out.

No one’s better at it.

Manning overcame his two interceptions with three touchdown passes for a 31-23 victory over the Bengals yesterday that gave him yet another NFL record.

His 48th game-winning drive moved him ahead of Dan Marino and showed the Broncos (5-3) he’s still got it when everything’s on the line.

“He is special at it,” coach John Fox said.

Manning’s two second-half interceptions — one in the end zone, both by cornerback Terence Newman — helped the Bengals (3-5) pull ahead 20-17 early in the fourth quarter. That’s when Manning and the Broncos have been at their best.

“I’ve been there before,” said Manning, who was 27 of 35 for 291 yards. “My dad (Archie) always talked about you’ve got to get back to level zero, erase the play from your mind — a good play or a bad play — and move on to the next one.”

Manning threw a 1-yard touchdown to tight end Joel Dreessen that put Denver back ahead. After Andy Dalton underthrew a pass under pressure that was picked off by Champ Bailey, Manning put it away with a 4-yard pass to Eric Decker with 3:36 left.

“He’s a great competitor,” Stokley said. “He is who he is, and it’s what I’ve seen from him for 14 years.”